| Alabama | Title 40, Section
15 Estate and Inheritance Tax |
| Alaska | Title 43, Chapter 31 Estate Tax |
| Arizona | Title 42, Chapter 4 Estate and Generation Skipping Taxes |
| Arkansas | Title 26, Chapter 59 Estate Taxes |
| California | California Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decendents |
| Colorado | Title 39, Article 23-24 Estate and Inheritance and Succession Tax |
| Connecticut |
Title 12, Chapter
216 Succession and Transfer Taxes |
| Delaware | Title 30, Chapter
13 Inheritance Title 30, Chapter 14 Gift Tax Title 30, Chapter 15 Estate Tax Title 30, Chapter 16 Pass-Through Entities, Estates and Trusts Title 30, Chapter 17 Interstate Compromise or Arbitration of Death Taxes |
| District of Columbia | Title 47, Chapter 19 Inheritance and Estate Taxes |
| Florida | Title XIV, Chapter 198 Estate Taxes |
| Georgia | Chapter 48-12 |
| Hawaii | Chapter 236D Estate and Transfer Tax |
| Idaho |
Chapter 63-3024
Individuals' Tax and Tax on Estates and Trusts |
| Illinois | 35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act |
| Indiana | Title 6, Article 4.1 Death Taxes |
| Iowa |
Title X, Chapter
450 Inheritance Tax |
| Kansas | Chapter 79, Article 15 Death Taxes |
| Kentucky | Title XI, Chapter 140 Inheritance and Estate Taxes |
| Louisiana | Title 47, Section 181 Imposition of Tax on Estates and Trusts |
| Maine | Title 36, Chapters 551-575 Inheritance, Succession and Estate Taxes |
| Maryland | Tax-General, Title 7 Death Taxes |
| Massachusetts |
Title IX, Chapter
65 Taxation of Legacies And Successions |
| Michigan | Chapters 205.201 - 205.256 Michigan Estate Tax Act |
| Minnesota | Chapter 291
Estate Tax Chapter 292 Gift Taxes |
| Mississippi | Title 27, Chapter 9 Estate Tax |
| Missouri | Title X, Chapter 145 Estate Tax (formerly Inheritance Tax) |
| Montana |
Chapter 15-30-135
Tax on beneficiaries or fiduciaries of estates or trusts |
| Nebraska | Chapters 77-2001 -
77-2116 Inheritance Tax; Estate Tax;
Generation-Skipping Transfer Tax |
| Nevada |
Title 32, Chapter
375A Tax on Estates |
| New Hampshire | Title V Chapter
87 Taxation of Transfers of Certain Estates Title V, Chapter 88-A Uniform Estate Tax Apportionment Act Chapter Title V, Chapter 90 Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes |
| New Jersey | Chapters 58-33 - 58-38 |
| New Mexico | Chapter 7, Article 7 Estate Tax |
| New York | Tax, Article 26
Estate Tax Tax, Article 26-B Generation-Skipping Transfer Tax |
| North Carolina | Chapter 105, Article 1A Estate Taxes |
| North Dakota | Chapter 57-37.1 Estate Tax (PDF) |
| Ohio | Title LVII, Chapter 5731 Estate Tax |
| Oklahoma | Sections 68-801 - 68-827 Inheritance or Transfer Taxes |
| Oregon | Chapter 118 Inheritance Tax |
| Pennsylvania | Title 20, Chapter 37 Apportionment of Death Taxes |
| Rhode Island |
Chapter 44-22
Estate and Transfer Taxes - Liability and Computation |
| South Dakota | Title 10, Chapter
40 Imposition And Amount Of Inheritance Tax Title 10, Chapter 40A Estate Tax Title 10, Chapter 41 Administration And Collection Of Inheritance Tax |
| South Carolina | Title 12, Chapter 16 Estate Tax |
| Tennessee | Title 67, Chapter 8 Transfer Taxes |
| Texas | Tax Code, Subtitle J, Chapter 211 Inheritance Taxes |
| Utah | Title 59, Chapter 11 Inheritance Tax Act |
| Vermont |
Title 32, Chapter
185 Interstate Arbitration of Death Taxes |
| Virginia | Title 58.1, Chapter 9 Virginia Estate Tax |
| Washington | Titles 83 Estate Taxation |
| West Virginia | Chapter 11, Article 11 Estate Taxes |
| Wisconsin | Chapters 72 Estate Tax |
| Wyoming | Title 39, Chapter 19 Inheritance Taxes |
